Authority for Advance Ruling (AAR)

Whether rent received from the Department of Social Welfare is taxable or not?

1.  Whether the Bruhat Bengaluru Mahanagra Palike, Banglore are exempt from GST for obtaining security services on outsource basis from security agency as per the pure services under 12th schedule to Article 243-W of the Constitution and under 11th schedule to Article 243-G?

1 Notification No. 66/2017 will applicable for turnkey contract? 

2. Is GST payable on advance received against supply portion in Turnkey contract..?

 3. Identification of rates for supply and service separately under single contract can be read as divisible contract …?

1. Whether the deduction of a nominal amount by the Applicant from the salary of the employees who are availing the facility of food provided in the factory premises would be considered as a “Supply of Service” by the Applicant under the provisions of Section 7 of Central Goods and Service Tax Act, 2017 and Gujarat Goods and Service Tax Act, 2017? 

2. In case answer to above is yes, whether GST is applicable on the nominal amount to be deducted from the salaries of employees? 

3. Whether ITC to the extent of cost borne by the applicant is available, to the Applicant on GST charged by the Canteen Service Provider for providing the catering services?

1.Whether or not a manufacturer is eligible to take ITC on the capital goods in the form of wires/cables electrical equipment etc used for transmission of electricity from power station of the DISCOM to the factory premises of the registered person which are installed outside factory premises as per rules and policy of GETCO, Government of Gujarat Electricity distribution company

a.    Input eligibility on renting of commercial Property.

 b. Applicability of RCM on freight inward.

 c. How to set off Input and Output in a situation where the Applicant is having more than one business done under the same GST Number?

Q1. Whether Goods and Service tax was required to be paid on the charges paid to the Railways on behalf of Operator and those charges were recovered from the Operator? 

Ans- Yes, GST was required to be paid by the Applicant on the charges paid to the Indian Railways for operation of POWas discussed earlier in point no. F-7. 

Q2. Why not the said charges were come under the scope of the pure agent? 

Ans- The said charges are not covered under the scope Pure Agent in view of the discussion held in point no. F-8 to F-12 mentioned above. Q3. If charges paid to the Railways on behalf of Operator do not come under the scope of the pure agent or liable to be tax, then what will be the tax Rate? 

Ans- Yes, the charges are paid to the Indian Railways by the Applicant and not operator and therefore are leviable to GST as per the rate mentioned in point no. F-15.

Whether GST under reverse charge mechanism on issuance of corporate guarantee is payable one-time or on periodical basis, considering that the guarantee has been issued only once and is valid for specified period of time without requirement of any periodical renewal in terms of Rule 28(2) of the CGST Rules

1. Whether the classification of supply of outputs as sale of goods is correct?

 2, Whether the classification of water sold as ‘water including natural or artificial mineral waters and aerated waters, not containing added Sugar or sweetening matter, not flavoured (other than drinking water packed in 20 litre bottles) under heading 2201 is correct?

Whether the applicant is liable to pay any GST on the Royalty payment of Mining Lease to Government of Rajasthan under RCM